IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Nimewo UILC Sijè Dat Piblikasyon
200026025 162.08-06 Commuting 06/30/2000
200026024 82.00.00-00 TRUST FUND TAXES 06/30/2000
200026024 28.00.00-00 ERRONEOUS REFUNDS 06/30/2000
200026023 57.00.00-00 OBTAINING INFORMATION 06/30/2000
200026022 9999.00-00 Miscellaneous Issues 06/30/2000
200026021 166.00-00 Bad Debts 06/30/2000
200026021 585.00-00 Reserves for Losses on Loans of Banks 06/30/2000
200026021 9100.10-01 Accounting Methods 06/30/2000
200026020 141.01-00 Private Business Tests 06/30/2000
200026019 1362.01-03 Late Elections 06/30/2000
200026018 1362.01-03 Late Elections 06/30/2000
200026017 1362.04-00 Inadvertent Terminations 06/30/2000
200026016 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/30/2000
200026016 845.00-00 Certain Reinsurance Agreements 06/30/2000
200026015 61.00-00 Gross Income v. Not Gross Income 06/30/2000
200026015 61.03-00 Loan or Mortgage v. Sale 06/30/2000
200026015 61.43-00 Form v. Substance 06/30/2000
200026015 451.01-00 Annual Theory 06/30/2000
200026014 9100.00-00 Extension of Time for Making Certain Elections 06/30/2000
200026013 103.02-01 Political Subdivisions 06/30/2000
200026013 141.01-06 Government Use 06/30/2000
200026012 1361.01-04 More than One Class of Stock 06/30/2000
200026012 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 06/30/2000
200026011 1361.01-04 More than One Class of Stock 06/30/2000
200026011 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 06/30/2000

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